Pramudita, Ika Dwi
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Peran Kompetensi Sumber Daya Manusia terhadap Peningkatan Kualitas Laporan Keuangan Pemerintah Daerah di Indonesia: Literature Review Pramudita, Ika Dwi; Julianti, Mira; Putri, Roza Eka; Ananda, Sania; Rodiah, Siti
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 7 No. 1 (2024): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v7i1.1637

Abstract

This research aims to explore the role of human resource competence in enhancing the quality of financial reports. The research method involves a literature review by collecting secondary data from 16 relevant articles through a search on Google Scholar. The research findings indicate that the improvement of human resource competence positively contributes to the quality of financial reports. Out of the 16 accumulated articles, two research methods were employed: quantitative and literature review. Among the 16 articles, 13 factors influencing the quality of government financial reports in Indonesia were identified, including human resource competence, SAP implementation, utilization of information technology, internal control, intellectual ability, organizational commitment, human resource quality, human resource skills, personal characteristics, human resource capacity, motivation, internal auditor role, and transparency. Abstrak Penelitian ini bertujuan untuk mengeksplorasi peran kompetensi SDM dalam meningkatkan kualitas laporan keuangan. Metode penelitian ini melibatkan tinjauan pustaka dengan menghimpun data sekunder dari 16 artikel terkait melalui pencarian di Google Scholar. Temuan penelitian menunjukkan bahwa peningkatan kompetensi SDM berkontribusi positif terhadap kualitas laporan keuangan. Dari 16 artikel yang diakumulasi, dua metode penelitian digunakan, yaitu kuantitatif dan tinjauan literatur. Dari 16 artikel, terdapat 13 faktor yang diidentifikasi memengaruhi kualitas laporan keuangan pemerintah di Indonesia, yaitu: kompetensi SDM, penerapan SAP, pemanfaatan teknologi informasi, pengendalian intern, kemampuan intelektual, komitmen organisasi, kualitas SDM, keterampilan SDM, karakteristik pribadi, kapasitas SDM, motivasi, peran auditor internal, dan transparansi.
Analisis Faktor-Faktor yang Mempengaruhi Minat Berinvestasi di Pasar Modal bagi Generasi Milenial Pramudita, Ika Dwi; Anjani, Devi Nila
BISMA : Business and Management Journal Vol. 2 No. 2 (2024): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v2i2.734

Abstract

The purpose of this research is to identify the factors influencing the millennial generation's interest in investing in the capital market. It employs a qualitative descriptive approach with the Systematic Literature Review (SLR) method. Articles were selected through Google Scholar search and filtered based on specific criteria, resulting in 11 qualifying articles. The findings indicate that factors influencing millennial interest in capital market investment include motivation, investment knowledge, risk appetite, return on investment, technological advancements, minimum capital, and self-efficacy. Two research methods were utilized: quantitative and mixed methods. The most researched factors were investment knowledge (11 times), motivation (10 times), risk preference (5 times), return on investment (3 times), technological advancements (2 times), and self-efficacy (1 time). The key factors significantly influencing millennial investment interest are investment knowledge and willingness to invest. Investment knowledge helps understand potential gains and risks, while motivation creates a drive to achieve financial goals. This combination motivates the younger generation to grasp the importance of investing for financial stability and long-term wealth growth.